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H. Rept. 114-780 1 (2016-09-21)

handle is hein.congrecreports/crptxrvw0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP 114TH CONGRESS REPORT 2d Session HOUSE OF REPRESENTATIVES 114-780 MOBILE WORKFORCE STATE INCOME TAX SIMPLIFICATION ACT OF 2015 SEPTEMBER 21, 2016.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. GOODLATTE, from the Committee on the Judiciary, submitted the following REPORT together with DISSENTING VIEWS [To accompany H.R. 2315] [Including cost estimate of the Congressional Budget Office] The Committee on the Judiciary, to whom was referred the bill (H.R. 2315) to limit the authority of States to tax certain income of employees for employment duties performed in other States, hav- ing considered the same, reports favorably thereon without amend- ment and recommends that the bill do pass. CONTENTS Page Purpose and Sum m ary ............................................................................................ 2 Background and Need for the Legislation ............................................................. 2 H earings ................................................................................................................... 5 Com m ittee Consideration ........................................................................................ 5 C om m ittee V otes ...................................................................................................... 6 Com m ittee Oversight Findings .............................................................................. 8 New Budget Authority and Tax Expenditures ..................................................... 8 Congressional Budget Office Cost Estimate ......................................................... 8 Duplication of Federal Program s ............................................................................ 10 Disclosure of Directed Rule M akings ..................................................................... 10 Perform ance Goals and Objectives ......................................................................... 10 A dvisory on Earm arks ............................................................................................. 10 Section-by-Section Analysis .................................................................................... 10 D issenting V iew s ..................................................................................................... 11 59-006

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